For the nine months ended in the fiscal year ending December 2026, consolidated revenue was 5,848,044 thousand yen (up 116.4% YoY), operating income was 453,992 thousand yen (up 332.2% YoY), ordinary income was 302,718 thousand yen, and net loss attributable to owners of parent for the quarter was -133,679 thousand yen. Full-year forecasts are revenue of 8,555,000 thousand yen, operating income of 753,000 thousand yen, net income of 391,000 thousand yen, and earnings per share of 72.85 yen. Following the absorption-type merger of BB D Initiative, reportable segments were reorganized into three categories: Enterprise AI Solutions, AI Workflow Engineering, and DATA & AI 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Co.,Ltd","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/4011-20261113-03.pdf","jir_short_summary":"For the nine months ended in the fiscal year ending December 2026, consolidated revenue was 5,848,044 thousand yen (up 116.4% YoY), operating income was 453,992 thousand yen (up 332.2% YoY), ordinary income was 302,718 thousand yen, and net loss attributable to owners of parent for the quarter was -133,679 thousand yen. Full-year forecasts are revenue of 8,555,000 thousand yen, operating income of 753,000 thousand yen, net income of 391,000 thousand yen, and earnings per share of 72.85 yen. Following the absorption-type merger of BB D Initiative, reportable segments were reorganized into three categories: Enterprise AI Solutions, AI Workflow Engineering, and DATA & AI Engine.","jir_summary":"### Overview of Performance\nFor the cumulative third quarter period, consolidated revenue amounted to 5,848,044 thousand yen, an increase of 116.4% year-on-year. Operating income was 453,992 thousand yen, up 332.2%, and ordinary income rose to 302,718 thousand yen, securing a substantial increase in profits. Conversely, net loss attributable to owners of parent for the quarter was -133,679 thousand yen, turning from a profit of 47,766 thousand yen in the prior-year period. Full-year forecasts are set at revenue of 8,555,000 thousand yen, operating income of 753,000 thousand yen, and net income of 391,000 thousand yen. The company has completed an absorption-type merger with BB D Initiative and reorganized reportable segments into three categories.\n\n### Business Structure and Outlook\nReportable segments have been changed to three categories: Enterprise AI Solutions, AI Workflow Engineering, and DATA & AI Engine, with each segment collaborating to drive growth in the AI platform business. Through the absorption-type merger with BB D Initiative, the group will integrate products, customer bases, and technical resources across the group to expand a sustainable revenue base.","jir_financial_highlights":"Revenue: 5,848,044 thousand yen (Up 116.4% YoY)\nOperating Income: 453,992 thousand yen (Up 332.2% YoY)\nOrdinary Income: 302,718 thousand yen (Up 287.7% YoY)\nNet Loss Attributable to Owners of Parent (quarter): -133,679 thousand yen (Prior-year period recorded a profit of 47,766 thousand yen)\nFull-year Revenue: 8,555,000 thousand yen (Up 119.4% vs. prior year)\nFull-year Operating Income: 753,000 thousand yen (Up 228.8% vs. prior year)\nFull-year Net Income Attributable to Owners of Parent: 391,000 thousand yen (Up 384.9% vs. prior year)","jir_category":"","jir_hashtags":"#Headwaters, #Earnings, #AIPlatform, #AbsorptionMerger","jir_key_figures":"Revenue: 5,848,044 thousand yen (up 116.4% YoY)\nOperating Income: 453,992 thousand yen (up 332.2% YoY)\nFull-year Revenue: 8,555,000 thousand yen (increase of 119.4% vs. prior year)","jir_meta_title":"Headwaters Co.,Ltd | FY2026 Q3 Financial Summary \u2014 Revenue Exceeds 5,848 million yen, Strengthening AI Platform","jir_meta_description":"Key points from Headwaters Co.,Ltd's FY2026 Q3 financial summary: revenue 5,848 million yen, operating income 454 million yen, full-year forecast revenue 8,555 million yen. Organization shifted to a three-segment structure following the absorption-type merger with BB D Initiative to pursue medium- to long-term growth of the AI platform business.","jir_og_title":"Headwaters Co.,Ltd | Key Points of FY2026 Q3 Financial Results","jir_og_description":"Headwaters Co.,Ltd announced its FY2026 Q3 results. Revenue rose significantly year-on-year; despite a turnaround to a quarterly loss, the full-year outlook is maintained. The company aims to expand its AI platform business under the new organizational structure.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58739,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-153077","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n